Cancellation of registration

Rule 13. (1) Every registered dealer, otherthan a dealer falling under sub-section (7), (8) or (9) of Section 22, may submit a written request, together with a final return in Form VAT 115, to the Registering Authority to cancel his registration where in the previous twelve consecutive months his total or taxable turnover did not exceed the threshold as specified under Section 22, and such request shall be made within twenty days after the end of such period.

(2) Every registered dealer who either sells or discontinues his business shall submit a written request, together with a final return in Form VAT 115, to the Registering Authority to cancel his registration, and such request shall be made within fifteen days after such event.